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NY 879209





November 3, 1992

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Mr. Steven P. Sonnenberg
Sonnenberg, Anderson, O'Donnell & Rodriguez 200 South Wacker Drive
Chicago, IL 60606

RE: The tariff classification of a food supplement from Russia

Dear Mr. Sonnenberg:

In your letter dated October 12, 1992, on behalf of L.C.S. Group, Inc., Des Plaines, IL, you requested a tariff classification ruling.

A sample accompanied your letter, was examined and disposed of. The product is a clear, pale yellow liquid made from dried, powdered deer antlers, water, and alcohol. According to your letter, deer antler powder is added to a 50/50 mixture of water and alcohol, at the rate of one part powder to ten to twelve parts water/alcohol. After two to five weeks, the mixture is filtered to remove the solid residue, and packed in five-liter containers. The alcohol content of this filtered liquid is approximately 47.5 percent. After importation, the liquid is rebottled into 50 milliliter dropper bottles, and consumed as a food supplement by mixing 20 to 25 drops with one-half glass of water.

The applicable subheading for the deer antler liquid food supplement will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The rate of duty will be 10 percent ad valorem.

The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. In addition, if the product is determined to be fit for beverage purposes, it will be subject to Federal Excise Tax. Such a finding must be made by the Bureau of Alcohol, Tobacco and Firearms. For further information you may contact:

Bureau of Alcohol, Tobacco and Firearms
Alcohol and Tobacco Laboratory
NBA Section
1401 Research Boulevard
Rockville, MD 20850

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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